For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
The Smithsonian Institution (/smÉªÎ¸ËsoÊniÉn/ smith-SOE-nee-Én), established in 1846 for the increase and diffusion of knowledge, is a group of museums and research centers administered by the Government of the United States.